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V2005-18 4 July 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · suministro inmediato de información

Immediate Supply of Information (SII) requirements apply if business status is maintained

A company in the liquidation phase following insolvency proceedings has enquired whether it remains subject to the SII. The DGT has ruled that as long as there is no effective cessation of activity and no deregistration from the census, the status of a business is maintained, and the obligation to comply with the SII remains in force.

The question raised

Question posed: Whether the consultant is obliged to comply with the Immediate Supply of Information (SII, hereinafter).

The DGT's ruling

The obligation to maintain accounting records through the Electronic Office (SII) falls upon taxpayers with a monthly settlement period. The loss of entrepreneur status does not occur merely by the cessation of activity, but rather when the effective cessation and deregistration from the census take place. As long as said total cessation has not occurred, the company maintains its tax obligations, including those relating to the SII.

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